Maharashtra Stamp Duty Calculator 2026
Male buyer 5% (6% in MMR/PMR) · Female buyer 4% (5% in MMR/PMR) · Registration 1% (cap ₹30K).
Maharashtra stamp duty — what makes this state different
Maharashtra adds a 1% metro cess on top of base stamp duty inside MMRDA, PMRDA, and Thane Municipal Corporation. The cess funds Mumbai Metro phase 3.
The 1% metro cess was introduced April 2022 and renewed in 2025 budget for further 5 years. Women-buyer rebate of 1% has been continuous since 2021.
Women-buyer policy
Sole-woman-owner pays 4% non-metro / 5% MMR-PMR. Joint male-female above 50% female pays woman rate. Cannot sell within 15 years to a male without paying back the 1% rebate.
Tribal-area, SC/ST and agricultural-land rules
Conveyance between blood relatives attracts ₹200 flat on Form 25 instead of percentage duty. Tribal land transfers in Vidarbha and Konkan areas exempt under MLR Code.
How to pay Maharashtra stamp duty online
Maharashtra accepts e-Stamp through SHCIL for any amount above ₹500. Generate the e-Stamp challan at IGR Maharashtra ↗.
Steps: (1) Compute duty using the calculator. (2) Generate e-Stamp on SHCIL or state portal. (3) Book sub-registrar slot online. (4) Carry buyer + seller (with two witnesses), Aadhaar, PAN, recent property tax receipt, encumbrance certificate, and the executed sale deed in two originals. (5) Biometric capture at sub-registrar; registered deed released within 7 working days.
Common mistakes that void the registration
- Under-declaring consideration below circle rate — sub-registrar levies on circle rate; gap becomes taxable under section 56(2)(x).
- Wrong stamp paper denomination — using ₹500 stamp for ₹1Cr deed will be rejected; e-Stamp avoids this.
- Missing two witnesses — Section 32 of Registration Act requires two witnesses physically present with PAN/Aadhaar.
- Stale encumbrance certificate — most sub-registrars require EC dated within 30 days.
- Power of Attorney not stamped separately — PoA itself attracts duty in Maharashtra and must be registered before executing the sale deed.
Estimates only. Verified against IGR Maharashtra. Always confirm the latest circle rate notification before drafting the agreement to sell.
FAQ — Maharashtra stamp duty
What is the current stamp duty rate in Maharashtra?
As of 2026, Maharashtra charges 5% (6% in MMR/PMR) for male buyers and 4% (5% in MMR/PMR) for female buyers, plus 1% (cap ₹30K) registration fee. Last revised in 2025.
Is there a women-buyer rebate in Maharashtra?
Sole-woman-owner pays 4% non-metro / 5% MMR-PMR. Joint male-female above 50% female pays woman rate. Cannot sell within 15 years to a male without paying back the 1% rebate.
How is stamp duty calculated in Maharashtra — on agreement value or circle rate?
On the HIGHER of agreement consideration or state circle rate. If you under-declare, the sub-registrar levies on circle rate anyway and the gap becomes deemed gift income under Section 56(2)(x) of the Income Tax Act.
Where do I pay Maharashtra stamp duty online?
Through https://igrmaharashtra.gov.in/ (IGR Maharashtra). e-Stamp via Stock Holding Corporation (SHCIL) for amounts above ₹500.
What is the registration fee in Maharashtra?
1% (cap ₹30K) capped at ₹30,000. Separate from stamp duty under Registration Act 1908.
Are there exemptions for tribal/SC-ST/agricultural land?
Conveyance between blood relatives attracts ₹200 flat on Form 25 instead of percentage duty. Tribal land transfers in Vidarbha and Konkan areas exempt under MLR Code.
When were Maharashtra stamp duty rates last revised?
Last revised in 2025. The 1% metro cess was introduced April 2022 and renewed in 2025 budget for further 5 years. Women-buyer rebate of 1% has been continuous since 2021.
Can NRI buyers claim concessions in Maharashtra?
NRI/OCI buyers pay the same headline rate as resident male buyers unless the state offers a specific NRI concession. Punjab is the only state with explicit NRI rate at 5%.
Other states
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